Choosing Between a Subsidiary and a Branch in Ireland

Before you start, it’s essential to understand subsidiary vs branch in Ireland:

• Subsidiary Company: Operates as a separate legal entity. Often registered using CRO Form A1 Ireland incorporation and requires a company constitution (memorandum and articles).
• Branch: An extension of the foreign parent company, with fewer setup requirements but limited operational independence.

If you’re unsure, our company formation Ireland checklist can help you decide the best structure for your needs.

How to Register a Subsidiary in Ireland – Step by Step

Our proven process ensures compliance with Ireland company director residency requirements, Ireland company registered address requirements, and tax obligations.

1. Prepare Company Constitution Requirements in Ireland – Includes the memorandum and articles of association.
2. Complete CRO Form A1 – Essential for incorporation.
3. Determine EEA Resident Director Requirement Ireland – If no EEA-resident director, a bond may be required.
4. Choose Business Structure Ireland (Sole Trader vs Limited) – Most subsidiaries register as limited companies.
5. Register Company for Tax with ROS – Corporate tax, VAT, and employer registrations.
6. Open Bank Account for Irish Company – Necessary for transactions.

Important Company Forms – TR1 vs TR2 in Ireland

Understanding the difference between TR1 vs TR2 company forms Ireland is vital:

• TR1: For companies tax resident in Ireland.
• TR2: For non-resident companies or those with no Irish permanent establishment.

Tax Benefits for Subsidiaries in Ireland

• Irish Corporate Tax Rate for Subsidiary Companies: Currently one of the lowest in the EU.
• R&D Tax Credit Ireland Subsidiary – 30% credit on qualifying R&D expenditure.
• Knowledge Development Box Ireland – Reduced tax rate on income from qualifying IP.
• Transfer Pricing Rules Ireland Subsidiary – Applies to larger companies with cross-border transactions.

Non-Resident and Startup Support

• Setting up a Company in Ireland as a Non-Resident – Full guidance on documentation and compliance.
• Required Documents to Incorporate in Ireland – ID, proof of address, and company details.
• Ireland Company Registration Timeline – Typically 5–10 working days.
• Grant Support from Local Enterprise Offices Ireland – Funding for qualifying startups.
• R&D Tax Credit Ireland Startups – Ideal for innovation-driven businesses.

Fast-Track Your Incorporation

Whether you’re registering a new entity or expanding into Ireland through a subsidiary or branch, we handle:

• Online Business Registration Ireland
• Startup Company Incorporation Ireland
• Register Subsidiary for VAT Ireland
• EOR vs Company Formation Ireland – For businesses unsure about direct hiring in Ireland.

Why Choose Ireland for Company Formation?

For international businesses, setting up in Ireland creates a strong gateway to European markets. By forming a limited company here, you gain:

• Seamless trade within the EU – Transactions with other EU member states are faster and more cost-effective.
• One economic framework – The EU operates under unified trade policies, making cross-border business smoother.
• Shared business values – EU companies follow consistent regulations, which simplifies compliance and builds trust in trade relationships.

Expanding Your Business into Ireland

If you’re an international company seeking to set up a subsidiary in Ireland as a new corporate vehicle, you’ll benefit from:

• A low Irish corporate tax rate for subsidiaries
• Access to R&D tax credit Ireland subsidiary and the Knowledge Development Box
• A business-friendly legal structure supported by the Companies Registration Office (CRO) through Form A1 CRO Ireland incorporation

Whether you are comparing subsidiary vs branch in Ireland or need a company formation Ireland checklist, our experts provide step-by-step guidance — from company constitution requirements Ireland to EEA resident director requirement Ireland.

Ireland Company Director Residency Requirements

Setting up a company in Ireland is straightforward, but one important consideration is the EEA resident director requirement in Ireland. Under Irish company law, at least one director must be resident in an EU or EEA country.

For example, if you are the main shareholder and wish to act as a director but are based outside the EEA — such as in Hong Kong — your company would still need at least one director who is an EEA resident. In this case, many businesses choose to appoint a nominee director from an EU country to meet the requirement.

Alternatively, if appointing an EEA-based director is not possible, you can set up a Section 137 bond through an insurance broker. This bond, which typically costs between €1,500 and €2,000, provides an alternative route to company formation by allowing you to incorporate without an EEA-resident director.

This flexibility means you can still set up a limited company in Ireland as a non-resident, whether you plan to register a subsidiary company in Ireland or establish a branch in Ireland, without facing unnecessary delays.

Appointing a Company Secretary in Ireland

When setting up a company in Ireland, appointing a company secretary is a legal requirement.

• If your company has only one director – You must appoint a separate company secretary who is not that sole director.
• If your company has two or more directors – One of them may also act as the company secretary.

You can appoint an individual or hire a corporate body to act as your company secretary. Many non-resident entrepreneurs and startup founders choose professional services, such as our experienced team at TAS Consulting, to ensure all statutory duties are handled correctly.

A qualified company secretary is responsible for maintaining statutory registers, filing CRO Form A1 Ireland incorporation documents, and ensuring compliance with Ireland company registration requirements. This makes it a critical role for anyone looking to register a subsidiary company in Ireland or set up a limited company in Ireland.

Registered Office and Business Address Requirements in Ireland

When setting up a company in Ireland, you must provide a registered office address and a business correspondence address.

• Registered Office Address: This is your company’s official legal address and must be a physical location in Ireland that is regularly monitored. The Companies Registration Office (CRO) sends important legal notices and compliance correspondence here. Many companies choose to use their accountant’s address for this purpose. Our registered office address service ensures you meet all Ireland company registered address requirements.
• Business Correspondence Address: This is where your company’s routine mail, such as invoices, is sent. It is different from your trading address. If you operate an online business or work from home, you might prefer not to make your home address public. In that case, you can opt for a separate business address to protect your privacy.

For convenience, we offer a Virtual Office service at a discounted rate, giving you both a registered office address and a business correspondence address — ideal for startups, non-resident entrepreneurs, and companies looking to register a subsidiary company in Ireland.

Choosing a Company Name in Ireland

When setting up a company in Ireland, your company name is one of the first — and most important — decisions you’ll make. However, the Companies Registration Office (CRO) has strict rules to ensure your chosen name is unique and compliant.

Your company name must:

• Be distinct from any name already registered in Ireland
• Avoid restricted or sensitive words unless approved
• Comply with CRO guidelines for length, clarity, and wording

If you are looking to register a subsidiary company in Ireland or set up a limited company in Ireland, our Company Registration package includes a CRO company name check. Simply tell us your preferred name, and we’ll handle the verification process to ensure it meets all requirements before submitting your Form A1 CRO Ireland incorporation documents.

Preparing and Signing the Articles of Incorporation in Ireland

Once you’ve met all the company formation requirements in Ireland — such as choosing a name, appointing directors, and arranging your registered office — you are ready to incorporate your business. This process involves preparing and signing your company constitution, which includes the memorandum and articles of association.

You have three main options to complete your incorporation:

1. Register Online via CORE – Use the Companies Online Registration Environment (CORE) portal to submit your incorporation documents, including CRO Form A1 Ireland.
2. Submit a Paper Application – Complete and file Form A1 manually with the Companies Registration Office.
3. Use a Company Formation Specialist – Partner with experts like TAS Consulting Limited to handle the entire process for you. This is the fastest and most reliable route, especially for non-resident entrepreneurs looking to register a subsidiary company in Ireland or set up a limited company in Ireland.

By outsourcing, you ensure all company constitution requirements in Ireland are met, avoiding common mistakes that can delay your Ireland company registration timeline.

Ordering a Company Seal in Ireland

Once your business has been incorporated, one of the final steps in the company formation Ireland checklist is to order a company seal.

A company seal is an official tool engraved with your company’s exact registered name. It is used to emboss or stamp certain legal documents, making them formally binding. Under Irish company law, the seal is typically required for:

• Transfers of shares
• Specific contracts and agreements outlined in your company constitution
• Documents governed by company law, contract law, and property law

When you register a subsidiary company in Ireland or set up a limited company in Ireland, having a compliant seal ensures you meet corporate governance requirements from day one.

At TAS Consulting, we can arrange for your Irish company seal immediately after incorporation, so your business is fully equipped to operate without delays.

Registering Your Company for Tax in Ireland

Before your newly incorporated company can begin trading in Ireland, you must register for tax with Revenue. This step is separate from your company registration with the CRO and is essential before issuing invoices to clients.

Depending on your business activities, you may be required to register for some or all of the following taxes:

• Corporation Tax – Mandatory for all companies, including those that register a subsidiary company in Ireland.
• VAT (Value Added Tax) – Required if your turnover exceeds the Irish VAT threshold or if you choose to register subsidiary for VAT in Ireland voluntarily.
• RCT (Relevant Contracts Tax) – Applies mainly to businesses in construction, forestry, and meat processing.
• Employers PAYE – Needed if your company will hire staff in Ireland.

If you are setting up a company in Ireland as a non-resident, it’s highly recommended to work with a qualified accountant or company formation specialist to complete your tax registration efficiently. At TAS Consulting, we ensure your tax setup is aligned with your business model, helping you benefit from incentives such as the Irish corporate tax rate for subsidiaries, R&D tax credit Ireland, and the Knowledge Development Box.

Registering the Beneficial Owner with the RBO in Ireland

After incorporating your company, you must register its beneficial owner with the Register of Beneficial Owners (RBO). Under Irish law, a beneficial owner is any individual who owns or controls 25% or more of the company’s shares.

This registration must be completed within five months of your company’s incorporation date. To submit the details on the RBO website, the majority shareholders will need a valid Personal Public Service Number (PPSN).

Failure to register the beneficial owner can result in penalties, so it’s important to meet this requirement promptly. Whether you register a subsidiary company in Ireland or set up a limited company in Ireland, this step is a crucial part of your company formation Ireland checklist.

You can complete the registration yourself or hire a company formation specialist such as TAS Consulting Limited to handle it on your behalf, ensuring accuracy and compliance with Irish company law.

Filing Annual Returns with the CRO in Ireland

Once your company is incorporated in Ireland, you are legally required to file Annual Returns with the Companies Registration Office (CRO) — even if your business is not yet trading.

Each company is assigned an Annual Return Date (ARD), which you can check using the CORE Company Search tool.

• First Annual Return: Due six months after incorporation. For this first return, financial statements are not required.
• Filing Deadline: All elements of the Annual Return must be submitted within 56 days of the ARD to avoid penalties and late filing fees.

Whether you have registered a subsidiary company in Ireland, established a branch in Ireland, or set up a limited company in Ireland as a non-resident, timely filing of Annual Returns is essential to maintain your company’s good standing.

At TAS Consulting Limited, we can manage your CRO filings to ensure you remain compliant and avoid unnecessary fines.

File a Director’s Income Tax Return (Form 11) Before October 31st

Each year, proprietary directors are required to file a self-assessed Director’s Income Tax Return (Form 11) by 31st October. This requirement applies from the first year following your company’s incorporation.

Even if:

• The director has only PAYE (employer) income, or
• The company has not traded at all, the return must still be filed.

Ready to Set Up Your Limited Company in Ireland?

Starting an Irish Limited Company doesn’t have to be complicated. With the right guidance, you can have your business up and running in just a few weeks. Our experienced team will handle the paperwork, navigate the regulations, and support you every step of the way—so you can focus on building your business.